Devices formed in silicon layers, which in turn completely overly an insulator, have allowed reductions in performance degrading parasitic capacitances to be realized. The increased performance of devices fabricated using silicon on insulator (SOI), technology however is achieved at higher processing costs when compared to counterpart devices formed in, and only overlying, semiconductor material. The increased cost of SOI devices is attributed to the additional processing used to form the SOI layer, with a first option featuring bonding procedures. A second option, also resulting in increased processing cost, is formation of the SOI layer via implantation of oxygen ions into a semiconductor wafer followed by an anneal cycle resulting in an silicon oxide layer located underlying a thin portion of unimplanted silicon. In addition to the increased processing costs incurred with the SOI technology, the presence of an insulator layer on the entire surface of the semiconductor can result in a floating body effect, wherein the semiconductor substrate is floating with respect to the device channel region. This can result in unwanted threshold voltages thus adversely influencing designed operating conditions.